融资租赁,是近年兴起于交通运输企业的一种新型经营方式。由于它以合同形式规定了企业与承租者之间的根本利益,将租赁设备的管理与双方利益挂钩,把设备的使用与最终所有权衔接,因而不仅保障了设备的正常维修、保养,也强化了企业更新设备和壮大经济实力的能力,促进了企业不断提高经济效益。但是,由于有些企业在运作中缺乏规范管理,因而在实践中也出现了一些不容忽视的问题。 Financial leasing is a new type of management mode that has arisen in transportation enterprises in recent years. Because it stipulates the fundamental interests between the enterprise and the lessee in the form of contract, linking the management of the leasing equipment with the interests of both parties and connecting the use of the equipment with the ultimate ownership, so not only the normal maintenance and maintenance of the equipment is guaranteed, but also strengthened The ability of enterprises to update equipment and expand economic strength has promoted the continuous improvement of economic benefits by enterprises. However, due to the lack of standard management in the operation of some enterprises, some problems that can not be neglected have emerged in practice.